EAC RULES OF ORIGIN 2015.pdf

7/24/2019 EAC RULES OF ORIGIN 2015.pdf

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THE EAST AFRICAN

COMMUNITY CUSTOMS UNION

(RULES OF ORIGIN) RULES, 2015

THE EAST AFRICAN COMMUNITY

EAC

JUMUIYAYAAFRIKAMASHARIKI

ISBN: 978-9987-712-62-5


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THE EAST AFRICAN COMMUNITY

THE EAST AFRICAN

COMMUNITY CUSTOMS UNION(RULES OF ORIGIN) RULES, 2015

EAC

JUMUIYA YA AFRIKA MASHARIKI


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THE EAST AFRICAN COMMUNITYCUSTOMS UNION (RULES OF ORIGIN) RULES, 2015

TABLE OF CONTENTS

RULE TITLE

RULE 1 CitationRULE2 Purpose of the Rules of Origin

RULE 3 Interpretation

RULE4 Origin criteria

RULE5 Goods wholly produced in a Partner State

RULE6 Goods produced using materials not wholly obtained from a Partner

State

RULE7 Processes not conferring origin

RULE8 Cumulation of origin

RULE9 Unit of qualification

RULE10 Sets

RULE11 Separation of materials

RULE12 Treatment of mixtures

RULE13 Treatment of packing

RULE14 Neutral elements

RULE15 TerritorialityRULE16 Direct transport

RULE 17 Issuance of certificate of origin

RULE18 Issue of duplicate certificate of origin

RULE19 Issue of certificate of origin on the basis of proof of origin issued or

made out previously

RULE20 Approved exporter

RULE 21 Validity of proof of origin

RULE22 Exemptions from certificate of origin

RULE23 Notification of information related to competent authorities

RULE 24 Verification of proof of origin

RULE25 Preservation of documents

RULE26 Infringement and penalties

RULE27 Manuals

RULE28 Directives by the Council

RULE 29 Cessation of the Rules of OriginRULE 30 Revocation of the East African Community (Rules of Origin) Rules


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SCHEDULE: TITLE

First Schedule List of products and working or processing operations whichconfer originating status

Second Schedule East African Community Certicates of Origin

Third Schedule Suppliers/Producers Declarations

Fourth Schedule Origin Declarations

Fifth Schedule East African Community Form for Verication of Origin

Sixth Schedule East African Community Information Certicate


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THE EAST AFRICAN COMMUNITY CUSTOMS UNION

(RULES OF ORIGIN) RULES, 2015

RULE 1

Citation

These Rules may be cited as The East African Community Customs Union (Rules ofOrigin) Rules, 2015.

RULE 2

Purpose of the Rules of Origin

The purpose of these Rules is to implement the provisions of Article 14 of the Protocoland to ensure that there is uniformity among the Partner States in the application of the

Rules of Origin and that to the extent possible the process is transparent, accountable,fair, predictable and consistent with the provisions of the Protocol.

RULE 3

Interpretation

In these Rules, unless where the context otherwise requires:

assembly means the manufacturing process which utilizes precision jigs, xtures

and specialized facilities, and equipment;

classied means the classication of goods under a particular heading or sub-headingin the Harmonized Commodity Description and Coding System;

Committee means the East African Community Committee on Trade Remediesestablished under Article 24 of the Protocol on the Establishment of the East AfricanCommunity Customs Union;

competent authoritymeans a body or organization designated by a Partner State toissue a certicate of origin;

completely knocked downmeans a kit consisting of parts and subassemblies usedfor the manufacturing of nished products;

Council means the Council of Ministers of the Community established by Article 9of the Treaty;

customs value means the value as determined in accordance with section 122 of theEast African Community Customs Management Act, 2004;


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ex-works price means the price determined in accordance with the provisions of theFirst Schedule paid for the product ex-works to the manufacturer in the Partner State in

whose undertaking the last working or processing is carried out;

foreign countrymeans a country other than a Partner State;

Generally Accepted Accounting Principles means recognised consensus orsubstantial authoritative support given in the territory of a Partner State with respectto the recording of revenues, expenses, costs, assets, and liabilities, the disclosure ofinformation, and the preparation of nancial statements. Generally Accepted Accounting

Principles may encompass broad guidelines for general application, as well as detailedstandards, practices, and procedures;

goods means both materials and products;

heading means four digit codes used in the Harmonized Commodity Descriptionand Coding System;

high seashas the same meaning as in the United Nations Convention on the Law ofthe Sea;

manufacturing means any process that requires technology, infrastructure andmanpower investment by which a commodity is nally produced;

materialsmeans raw materials, semi-nished products, products, ingredients, parts

and components used in the production of goods;

maximum content of non-originating materialsmeans the maximum content ofnon-originating materials which is permitted in order to consider a manufacture as

working or processing sufcient to confer originating status on the product. It may be

expressed as a percentage of the ex-works price of the product or as a percentage of the

net weight of these materials used falling under a specied group of chapters, chapter,

heading or sub-heading;

non-originating material means materials originating from outside the PartnerStates.

part means an individual component, fashioned or otherwise manufactured fromone piece of metal or other material only and not joined or connected in any way toanother component or material;

Partner States means the Republic of Burundi, the Republic of Kenya , the Republicof Rwanda, the United Republic of Tanzania, the Republic of Uganda, and any othercountry granted membership to the Community under Article 3 of the Treaty;


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producedand a process of production include the application of any operationor processes with the exception of any operation or processes as at out in rule 7 of theserules;

producerincludes, among others, mining, manufacturing or agricultural enterpriseor any individual grower or craftsman who supplies goods for export;

productmeans a manufactured product, including a product intended for later use inanother manufacturing operation;

Protocol means the Protocol on the Establishment of the East African CommunityCustoms Union;

Secretariatmeans the Secretariat of the Community established by Article 9 of the

Treaty;

sub-headingmeans six digit codes used in the Harmonized Commodity Descriptionand Coding System;

Summit means the Summit established by Article 9 of the Treaty;

supplier means a natural or legal person who supplies goods for further manufacturewithin a Partner State or for export to another Partner State;

territory includes the territorial sea and the exclusive economic zones of thePartner States as dened in the United Nations Convention on the Law of the Sea;

Treatymeans the Treaty for the Establishment of the East African Community;

value of non-originating materialsin the list in Part 1 of the First Schedule meansthe customs value at the time of importation of the non-originating materials used, or,

if this is not known and cannot be ascertained, the rst ascertainable price paid for the

materials in a Partner State;

value added means the ex-works price of a nished product minus the customs

value of the material imported from outside the Partner States and used in the processof production;

vessel of a Partner State means a vessel of a Partner State which is registered in ories the ag of a Partner State and satises one of the following conditions:

(a) at least 20 per centum of the ofcers of the vessel are nationals of thePartner States;


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(b) at least 20 per centum of the crew of the vessel are nationals of thePartner States; or

(c) at least 20 per centum of the equity holding in respect of the vessel areheld by nationals of the Partner States or institution, agency, enterpriseor corporation of the government of Partner States.

RULE 4

Origin criteria

1. Goods shall be accepted as originating in a Partner State where the goods are-

(a) wholly produced in the Partner State as provided for in rule 5; or

(b) produced in the Partner State incorporating materials which have not beenwholly obtained there, provided that such materials have undergone sufcientworking or processing in the Partner State as provided for in rule 6.

2. For the purposes of implementing these Rules,the Partner States shall beconsidered as one territory.

RULE 5

Goods wholly produced in a Partner State

1. For the purposes of rule 4 (a), the following products shall be regarded as whollyproduced in a Partner State :

(a) mineral products extracted from the ground or sea-bed of the Partner

State;

(b) vegetable products including plant and plant products harvested, gathered

or picked within the Partner State;(c) live animals born and raised within the Partner State;

(d) products obtained from live animals within the Partner State;

(e) products from slaughtered animals born and raised within the PartnerState;

(f) products obtained by hunting or shing conducted within the Partner

State;

(g) products of aquaculture, including mariculture, obtained within the PartnerState where the sh is born and raised;


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(h) products of sea shing and other products taken from the exclusive economic

zone of the Partner State;

(i) products of sea shing and other products taken from the waters in the high

seas by a vessel of a Partner State;

(j) products manufactured in a factory ship of a Partner State exclusively fromthe products referred to in sub-paragraph (i);

(k) products extracted from marine soil or subsoil outside the territorial watersof a Partner State provided that the Partner State has the sole right to workon that soil or subsoil;

(l) used articles t only for the recovery of materials, provided that such

articles have been collected from users within the Partner State;

(m) scrap and waste resulting from manufacturing operations within the PartnerState; and

(n) goods produced within the Partner State exclusively or mainly from thefollowing

(i) products referred to in this paragraph; and

(ii) materials which do not contain elements imported from outside thePartner State or which are of undetermined origin.

2. In determining:

(a) the place of production of marine products in relation to a Partner State,a vessel of a Partner State shall be regarded as part of the territory of thatPartner State; and

(b) the place where goods originated, marine products taken from the high seasor goods produced from the sea shall be regarded as having their originin the territory of a Partner State where they were taken by a vessel orproduced in a vessel of that Partner State and are brought directly to theterritory of the Partner States.

RULE 6

Goods produced using materials not wholly obtained from a Partner State

1. For the purposes of rule 4(b), a product is considered to be sufciently workedor processed when the product listed in the second column of Part 1 of the FirstSchedule fulls the corresponding origin criteria in the third column.


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2. The determination of whether the requirements of Part 1 of the First Schedule aremet shall be carried out for each product.

3. Where a product, which has acquired originating status by fullling the origin

criteria set out in Part 1 of the First Schedule is used in the manufacture of anotherproduct, the origin criteria applicable to the product in which it is incorporateddo not apply to it, and no account shall be taken of the non- originating materials

which may have been used in its manufacture.

4. Where the origin criteria in Part 1 of the First Schedule applicable to the productis based on compliance with a maximum content of non-originating materials, in

order to take into account uctuations in costs and currency rates, the value of the

non-originating materials and ex-works price may be calculated on an average

basis as set out in paragraph 5.

5. An average ex-works price of the product and average value of non-originating

materials used shall be calculated respectively on the basis of:

(a) the sum of the ex-works prices charged for all sales of the

products carried out during the preceding scal year; and

(b) the sum of the value of all the non-originating materials used in the manufacture

of the products over the preceding scal year as dened in the Partner State.

6. Where the sums for the complete scal year are not available as required underparagraph 6, a shorter period which should not be less than three months shall beused.

7. A manufacturer or an exporter who opts to calculate the value of the non originatingmaterials and ex-works price using the average value shall consistently apply

this method during the year following the scal year of reference, or, where

appropriate, during the year following the shorter period used as a reference.

8. A manufacturer or an exporter may cease to apply the method in paragraph 5where during a given scal year, or a shorter period of not less than three months,

if the manufacturer or exporter records that the uctuations in costs or currency

rates which justied the use of such a method have ceased.

9. For the purpose of establishing compliance with Part 1 of the First Schedule,the average ex-works price and the average value of non-originating materials

respectively, shall be used.

10. Notwithstanding paragraph 1, non-originating materials which, according to the

origin criteria set out in Part 1 of the First Schedule should not be used in themanufacture of a given product may be used, where the total value or net weightof the product does not exceed


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(a) 15 % of the weight of the product where the product is within Chapters 2and 4 to 24 of the Harmonized System; or

(b) 15 % of the ex-works price of the product for other products, except where

the product is within Chapters 50 to 63 of the Harmonized System, forwhich the tolerances mentioned in Part 2 of the First Schedule, shallapply.

11. The application of paragraph 10 shall not allow any of the percentages for themaximum content of non-originating materials specied in Part 1 of the First

Schedule to be exceeded.

12. The manufacturer or exporter shall keep and maintain records of all costs tobe considered for the calculation of the ex-works price in conformity with the

Generally Accepted Accounting Principles adopted by the Partner State wherethe product is produced.

RULE 7

Processes not conferring origin

1. Notwithstanding rule 6, the following operations and processes shall not supporta claim that goods originate from a Partner State

(a) packaging, bottling, placing in asks, bags, cases and boxes, xing on cardsor boards and all other simple packaging operations;

(b) simple mixing of ingredients imported from outside the Partner State;

(c) simple assembly of components and parts imported from outside the PartnerState to constitute a complete product;

(d) operations to ensure the preservation of merchandise in good conditionduring transportation and storage such as ventilating, spreading out, drying,freezing, placing in brine, sulphur dioxide or other aqueous solutions andremoval of damaged parts and similar operations;

(e) change of packing and breaking up or assembly of consignments;

(f) marking, labeling or afxing distinguishing sign on products or their

packages;

(g) simple operations consisting of removal of dust, sifting or screening,sorting, classifying or matching, including the making up of sets of goods,washing, planting or cutting up;


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(h) ironing or pressing of textiles;

(i) simple painting or polishing operations;

(j) husking, partial or total bleaching, polishing, and glazing of cereals andrice;

(k) operations to colour sugar or form sugar lumps or partial or total milling ofcrystal sugar;

(l) peeling, stoning or shelling of fruits, nuts or vegetables;

(m) sharpening, simple grinding or simple cutting operations; or

(n) the slaughter of animals.

2. For the purposes of this rule simple, in relation to processing of goods means aprocess where special skills, machines, apparatus or tools especially produced orinstalled for those operations are not required for the process.

3. All the operations carried out in a Partner State on a given product shall be takeninto account when determining whether the working or processing undergone bythat product is to be regarded as insufcient within the meaning of paragraph 1.

RULE 8

Cumulation of origin

1. Materials which originate in a Partner State and which undergo working orprocessing in another Partner State, shall for the purpose of determining theorigin of a nished product be deemed to have originated in the Partner State

where the nal working or processing takes place.

2. Materials which originate in a country or a Regional Economic Community

that the Community has concluded a Free Trade Area Agreement with, shall

be considered as materials originating in a Partner State if the materials areincorporated into goods produced in that Partner State, where the working orprocessing carried out in that Partner State goes beyond the operations referredto in rule 7.

3. Materials which originate from a country or a territory beneting from duty free,

quota free access to the market of the country or Regional Economic Communitythat the Community has concluded a Free Trade Area Agreement with, shallbe considered as materials originating in a Partner State if the materials are

incorporated into goods produced in that Partner State, where the working orprocessing carried out in that Partner State goes beyond the operations referredto in rule 7.


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4. The Cumulation provided in paragraph 3 shall not apply to materials in Schedule2 of the East African Community Common External Tariff.

5. Without prejudice to rule 4, non-originating materials which at importation into

a Partner State from a foreign country are free of customs duties under the EastAfrican Community Common External Tariff, shall be considered as materialsoriginating in the Partner State when incorporated into goods produced in thatPartner State, where the materials have undergone sufcient working or processing

beyond that referred to in rule 7.

6. This rule shall not apply to materials which, at importation to a Partner State, aresubject to the East African Community Customs Union (Antidumping Measures)Regulations or the East African Community Customs Union (Subsidies andCountervailing Measures) Regulations.

RULE 9

Unit of qualication

1. In classifying goods under this rule, each item in a consignment shall be consideredseparately.

2. Notwithstanding paragraph 1:

(a) where the Harmonized Commodity Description and Coding Systemspecies that a group, set or assembly of articles is to be classied within

a single heading, such a group , set or assembly shall be treated as onearticle; and

(b) tools, parts and accessories imported with an article, and whose prices areincluded in the price of the article or for which no separate charge is made,shall be considered as forming a whole with the article which the tools, parts

and accessories constitute the standard equipment customarily included inthe sale of articles of that kind.

3. In cases not within paragraph 2, goods shall be treated as a single article forpurposes of assessing customs duties on like articles by the importing PartnerState.

4. An unassembled or disassembled article, which is imported in more than oneconsignment because it is not feasible for transportation or production reasons to

import it in a single consignment, shall be treated as one article.


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RULE 10

Sets

1. A set dened in General Interpretative Rule 3 of the Harmonized Commodity

Description and Coding System shall be regarded as originating in a Partner Statewhere all the component products originate from the Partner State.

2. Where a set is composed of originating and non-originating products, the set

as a whole shall be regarded as originating in a Partner State if the value of thenon-originating products does not exceed 15 per cent of the ex-works price of the

set.

RULE 11

Separation of materials

Where it is not practicable for the producer to physically separate materials of similarcharacter but different origin used in the production of goods, the producer shall useGenerally Accepted Accounting Principles adopted by the Partner State where theproduct is produced to ensure that no more goods are deemed to originate in the PartnerState than would have been the case if the materials were physically separated.

RULE12Treatment of mixtures

1. In the case of the mixtures, which are not groups, sets or assemblies of goodsunder rule 9, a Partner State may refuse to accept as originating in anotherPartner State, any product resulting from the mixing together of goods whichwould qualify as originating in the Partner State with goods which would notqualify as originating in the Partner State, where the characteristics of the productas a whole are not different from the characteristics of the goods which have been

mixed.

2. In the case of particular products where it is recognized by the Council that itdesirable to permit mixing together of goods described in paragraph 1, suchproducts shall be accepted as originating in the Partner States in respect of thatpart of the product as may be shown to correspond to the quantity of goodsoriginating in the Partner State used in the mixing, subject to such conditions asmay be agreed upon by the Council.


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RULE13

Treatment of packing

1. For the purposes of assessing customs duties, a Partner State may treat goodsseparately from their packing and may in respect of its imports consigned fromanother Partner State, determine the origin of the packing, separately.

2. Where paragraph 1 is not applicable, the packing shall be considered as forminga whole with the goods and no part of any packing required for the transport orstorage shall be considered as having been imported from outside the PartnerState in determining the origin of the goods as a whole.

3. For the purposes of paragraph 2, packing with which goods are ordinarily sold atretail shall not be regarded as packing required for the transport or storage of the

goods.

4. Where the packing materials and containers in which goods are packaged for retailsale shall be classied with the goods in accordance with General Interpretative

Rule 5 of the Harmonized Commodity Description and Coding System, thepacking materials and containers shall be disregarded in determining whetherall the non-originating materials used in the production of the goods where the

goods undergo the applicable change in tariff classication set out in Part 1 of the

First Schedule.

5. Where the goods in Paragraph 4, are subject to a value-added requirement, the

value of the packing materials and containers shall be taken into account asoriginating or non-originating materials, as the case may be, in calculating the

value added to the goods.

6. The containers which are used only for transportation or temporary storage ofgoods and are to be returned shall not be subjected to customs duties and othercharges of equivalent effect.

7. The containers used for transportation or temporary storage of goods, which arenot returned, shall be treated separately from the goods contained in them andshall be subject to import duties and other charges of equivalent effect.

RULE 14

Neutral elements

In order to determine whether a product originates in a Partner State, it shall notbe necessary to determine the origin of the following where these are used in itsmanufacture:


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(a) energy and fuel;

(b) plant and equipment;

(c) machines and tools; and

(d) goods which do not enter and are not intended to enter into the nal

composition of the product.

RULE 15

Territoriality

1. Except as provided for in rule 8, a product shall qualify as originating in a PartnerState where the product fulls the requirements of rule 4 to rule 14.

2. Where originating goods exported from a Partner State to a foreign country arereturned to the Partner State, the goods are considered as non-originating, except

where it is demonstrated to the satisfaction of the Customs that:

(a) the goods are the same goods as those exported; and

(b) the goods have not undergone any operation beyond that necessary topreserve them in good condition while in the foreign country or while beingexported.

3. The acquisition of originating status set out in rule 4 to rule 14 shall not be affectedby working or processing done outside the Partner State on materials exportedfrom the Partner State and subsequently re-imported there, where:

(a) the materials are wholly obtained in the Partner State or have undergone

working or processing beyond the operations referred to in rule 7 prior tobeing exported; and

(b) it can be demonstrated to the satisfaction of the Customs of the exportingPartner State that:

(i) the re-imported goods have been obtained by working or processing

the exported materials; and

(ii) the value acquired outside the Partner State by applying this rule doesnot exceed 10 percent of the customs value of the end product for

which originating status is claimed and where such customs valueis determined in accordance with the provisions of the East AfricanCommunity Customs Management Act, 2004.


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RULE 16

Direct transport

1. The Community tariff treatment under article 14 of the Protocol applies onlyto products, satisfying the requirements of these rules, which are transporteddirectly from a Partner State to another Partner State.

2. Goods transported to a foreign country for purposes of transshipment, packingor other processes that do not confer originating status shall not be disqualied

under this rule.

RULE 17

Issuance of certicate of origin

1. An exporter who claims that goods originate from a Partner State or an authorisedrepresentative of the exporter, shall make an application by lling in the relevant

form prescribed in the Second Schedule.

2. An application made under paragraph 1 shall be accompanied by:

(a) direct evidence of the processes carried out by the exporter to obtain thegoods concerned, contained in accounts or internal bookkeeping of the

exporter;

(b) documents proving the originating status of materials used, issued by aPartner State where these documents are used, in accordance with thenational laws of the Partner State;

(c) documents proving the working or processing of materials in the PartnerState where these documents are used in accordance with the national lawsof the Partner State;

(d) a certicate of origin proving the originating status of materials used, issued

by a Partner State in accordance with these rules; and

(e) any other document as may be required by the competent authority.

3. Where the exporter is not the producer, the exporter shall, in respect of goodsintended for export, furnish the competent authority with a written declaration ofthe producer showing that the goods originate in a Partner State under rule 4.

4. The declaration of the producer shall be in the form prescribed in the ThirdSchedule.


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5. A competent authority of a Partner State shall verify the application and theoriginating status of the product, and shall have the right to call for any otherevidence of originating status and to carry out any inspection of the accounts ofthe exporter or any other check considered appropriate.

6. A competent authority of a Partner State shall, if satised with the application

and originating status, issue a certicate of origin to the exporter before actual

exportation is effected.

7. Notwithstanding paragraph 6, a competent authority of a Partner State may, inexceptional circumstances, issue a certicate of origin after exportation of the

products to which the certicate relates stating the reasons for the issuance.

8. A Certicate of origin issued after exportation of products shall be endorsed in

Box 4 with the phrase:

ISSUED AFTER EXPORTATION.

RULE 18

Issue of a duplicate certicate of origin

1. In the event of theft, loss or destruction of a certicate of origin, the exporter

may apply to the competent authority which issued the certicate of origin for a

duplicate.

2. The competent authority shall, on the basis of the original application, issue aduplicate certicate of origin.

3. The duplicate certicate of origin issued under paragraph 2 shall be endorsed in


DUPLICATE of Certicate No. [. ] of [date]

4. The duplicate certicate of origin shall bear the date of issue of the original

certicate of origin and shall take effect as from that date.

RULE 19

Issue of certicates of origin on the basis of proof of origin issued

or made out previously

1. Where an exporter wishes to distribute originating goods within the Community,

the competent authority under whose control the originating goods are placed,may replace the certicate of origin or origin declaration with a replacementcerticate of origin as may be required.


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2. Paragraph 1 shall apply where the originating goods are in the control of theCustoms of the Partner State.

3. The replacement certicate of origin issued under this rule, shall be endorsed in


REPLACEMENT for [Partner State]Certicate No. [. ] of [date]

RULE 20

Approved exporter

1. An exporter who makes frequent shipments of products under these Rules mayapply to the competent authority of the exporting Partner States to become an

approved exporter and make origin declarations.

2. An exporter who makes an application under paragraph 1, shall

(a) submit the documents specied in rule 17 (2); and

(b) offer to the satisfaction of the competent authority the guarantees necessaryto verify the originating status of the products as well as the fullment of

the other requirements of these Rules.

3. A competent authority may approve the application of an exporter underparagraph 1 subject to any conditions which the competent authority may considerappropriate.

4. A competent authority shall allocate to the approved exporter an authorisationnumber which shall appear on the origin declaration.

5. An approved exporter shall make an origin declaration using the format prescribedin the Fourth Schedule.

6. An origin declaration shall bear the original signature of the approved exporter.

7. An origin declaration may be made out by the approved exporter when theproducts to which it relates are exported, or after exportation on condition thatit is presented in the importing country no longer than three months after theimportation of the products to which it relates.

8. A competent authority may revoke or withdraw the approved exporter status ifthe approved exporter

(a) no longer offers the guarantees referred to in paragraphs 1and 2;


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(b) does not fulll the conditions referred to in paragraph 3; or

(c) makes an incorrect use of the authorization.

9. A competent authority shall through the Secretariat, notify the competentauthorities of the other Partner States of exporters approved by the competentauthority.

10. The Secretariat shall maintain a data- base of approved exporters on the basis of

the information supplied by the competent authorities of the Partner States.

11. A competent authority shall ensure that data communicated to the Secretariat iskept up to date, and is complete and accurate.

12. The data maintained in this rule, except the condential information on the

approved exporter, shall be available to the public.

RULE 21

Validity of proof of origin

1. A certicate of origin shall be valid for six months from the date of issue by the

competent authority of the exporting Partner State, and shall be submitted withinthe said period to the Customs of the importing Partner State.

2. An origin declaration shall be valid for six months from the date of the declarationand shall be submitted within the said period to the Customs of the importingPartner State.

3. The Customs of the importing Partner State may allow a certicate of origin or

an origin declaration to be submitted after six months in circumstances where theCustoms is satised that the delay in the submission of the certicate of origin or

an origin declaration was due to exceptional circumstances.

4. A certicate of origin and an origin declaration shall be submitted to the Customs

of the importing Partner State in accordance with the East African CommunityCustoms Management Act, 2004.

RULE 22

Exemptions from certicate of origin

A product sent as a small package from a private person in a Partner State to a privateperson in another Partner State, whose value does not exceed USD 500 or whichforms part of travellers personal luggage whose value does not exceed USD1200, shall


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be admitted as an originating product without requiring the submission of a proof oforigin, provided that the product is not imported by way of trade and has been declaredto meet the requirements of these Rules and where there is no doubt as to the veracityof such a declaration.

RULE 23

Notication of information related to competent authorities

1. A Partner State shall through the Secretariat, notify the other Partner States of-

(a) the address of the competent authority of that Partner State; and

(b) specimen impressions of the stamps and specimen signatures of the ofcials

authorized to sign the certicates.

2. The Partner States shall inform each otherimmediately whenever there are anychanges to the information referred to in paragraph 1.

RULE 24

Verication of proof of origin

1. A competent authority may, in exceptional circumstances and notwithstanding

the presentation of a certicate of origin issued, or origin declaration made inaccordance with these Rules, require, further verication of the information

contained in that certicate of origin or origin declaration.

2. Where a request for further verication is made by a competent authority under

this rule, the verication shall be made within three months of the request, using

the form prescribed in the Fifth Schedule.

3. An importing Partner State shall not prevent an importer from taking deliveryof goods solely on the grounds that it requires further evidence, but may require

security for any duty or other charge which may be payable.

4. The Customs of a Partner State to which a written declaration of the producer issubmitted may request the Customs of the Partner State where the declarationwas made to issue an information certicate, using the format prescribed in the

Sixth Schedule.

RULE 25

Preservation of documents

The documents required or issued under these Rules shall be kept for at least ve

years.


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RULE 26

Infringement and penalties

1. A Partner State to which a false claim is made in respect of the origin of goodsshall immediately bring the matter to the attention of an exporting Partner Statefrom which the false claim is made, for appropriate action.

2. Without prejudice to paragraph 1, a Partner State to which a false claim is madein respect to the origin of goods, may apply the relevant provisions of the EastAfrican Community Customs Management Act, 2004.

3. A Partner State which has, in pursuance of paragraph 1, brought to the attentionof an exporting Partner State a false claim may, where the Partner State is of theopinion that no satisfactory action has been taken within three months by theexporting Partner State, refer the matter to the Committee on Trade Remedies.

4. Where a matter is referred to the Committee on Trade Remedies, the Committeeshall take appropriate measures in accordance with the relevant provisions of theTreaty.

5. Any continued infringement by a Partner State on the provisions of these Rulesmay be referred to the Council which shall take measures in accordance withprovisions of the Treaty.

RULE 27

Manuals

The Secretariat shall develop and review manuals in respect of these Rules.

RULE 28

Directives by the Council

The Council may issue directives for the better carrying out of the provisions of theseRules in accordance with Article 14 of the Treaty.

RULE 29

Cessation of the Rules of Origin

The Summit shall, upon recommendation from the Council verifying that objectives ofthe Customs Union have been fully achieved, declare the cessation of these Rules.

RULES 30

Revocation of the East African Community Customs Union (Rules of Origin) Rules

The East African Community Customs Union (Rules of Origin) Rules that came intoeffect from the 1st day of January, 2005 are hereby revoked


23/97

22

FIRST SCHEDULE

LIST OF PRODUCTS AND WORKING OR PROCESSING OPERATIONS

WHICH CONFER ORIGINATING STATUS

PART 1

LIST OF PRODUCTS AND WORKING OR PROCESSING OPERATIONS

WHICH CONFER ORIGINATING STATUS

Rule 6(1)

HSHeading

NoDescr iption of the Products

Origin Criteria (Working or processingcarried out on non-originating materialsthat confers or iginating status)

Chapter 1 Live animals All the animals of Chapter 1 used must be

wholly producedChapter 2 Meat and edible meat offal Manufacture in which all the meat and edible

meat offal in the products of this Chapter is

wholly produced

Chapter 3 Fish and crustaceans, molluscs and

other aquatic invertebrates

All sh and crustaceans, molluscs and other

aquatic invertebrates are wholly produced

Chapter 4 Dairy produce; birds eggs; natural

honey; edible products of animal

origin, not elsewhere specied or

included

Manufacture in which :

-all the materials of Chapter 4 are wholly

produced ; and

-the weight of sugar used does not exceed 30%

of the weight of the nal product

Chapter 5 Products of animal origin, not

elsewhere specied or included

Manufacture in which all the materials of

Chapter 5 used must be wholly produced

Chapter 6 Live trees and other plants; bulbs,

roots and the like; cut owers and

ornament foliage.


Chapter 6 used must be wholly produced.

However, materials of heading 06.04 may be

used

Chapter 7 Edible vegetables and certain roots

and tubers



Chapter 8 Edible fruit and nuts; peel of citrus

fruits or melons.

Manufacture in which all the edible fruit, nuts

and peels of citrus fruits or melons of Chapter

8 used must be wholly produced, and

- the weight of sugar used does not exceed30% of the weight of the nal product


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HSHeading



Chapter 9 Coffee, tea, mat and spices Manufacture in which all the materials of


Chapter 10 Cereals. Manufacture in which all the materials of


ex Chapter 11 Products of the milling industry;

malt; starches; inulin; wheat gluten;

except for:


Chapters 10 and 11, headings 07.01 and

23.03, and sub-heading 0710.10 are wholly

produced

11.01 Wheat or meslin our Manufacture from materials of any heading,

except that of the product

Chapter 12 Oil seeds and oleaginous fruits;

miscellaneous grains, seeds and fruit;

industrial or medical plants: straw

and fodder.



Chapter 13 Lacs; gums, resins and other

vegetable saps and extracts

Manufacture from materials of any heading,

in which the weight of non-originating

materials used does not exceed 30 % of the

weight of the nal product

Chapter 14 Vegetable plaiting materials;

vegetable products not elsewhere

specied or included



Chapter 15 Animal or vegetable fats and oils and

their cleavage products; prepared

edible fats; animal or vegetable

waxes



Chapter 16 Preparations of meat, of sh or ofcrustaceans, molluscs or other aquatic

invertebrates

Manufacture:

-from materials of any heading, except meat

end edible meat offal of Chapter 2 and materials

of Chapter 16 obtained from meat and edible

meat offal of Chapter 2,and

-in which all the materials of Chapter 3 and

materials of Chapter 16 obtained from sh

and crustaceans, molluscs and other aquatic

invertebrates of Chapter 3 used are whollyproduced


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HSHeading



17.01 Cane or beet sugar and chemically

pure sucrose, in solid form

Manufacture in which the materials of chapter

17 used are wholly produced

17.02 Other sugars, including chemically

pure lactose, maltose, glucose and

fructose, in solid form; sugar syrups

not containing added avouring or

colouring matter; articial honey,

whether or not mixed with natural

honey; caramel:


except that of the product in which the weight

of the materials of heading 11.01 to 11.08,

17.01 and 17.03 does not exceed 30 % of the


17.03 Molasses resulting from the extraction

or rening of sugar

Manufacture in which the materials of chapter

17 used are wholly produced

17.04 Sugar confectionery (including white

chocolate), not containing cocoa



ex Chapter 18 Cocoa and cocoa preparations, except

for:



Or

Manufacture in which the value of non-

originating materials used does not exceed

70% of the ex-works price of the product

18.06 Chocolate and other food preparations

containing cocoa.


except that of the product, in which the weight

of the non-originating materials used does not

exceed 30% of the weight of the nal product

Chapter 19 Preparations of cereals, our, starch

or milk; pastrycooks products


except that of the product, in which the weightof the non-originating materials used does not

exceed 30% of the weight of the nal product

ex Chapter 20 Preparations of vegetables, fruit, nuts

or other parts of plants; except for:



of sugar used does not exceed 30% of the


20.02 and

20.03

Tomatoes, mushrooms and trufes

prepared or preserved otherwise thanby vinegar of acetic acid


chapter 7 used are wholly produced


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HSHeading



Chapter 21 Miscellaneous edible preparations Manufacture from materials of any heading,

except that of the product, in which the

weight of non-originating materials used doesnot exceed 30% of the weight of the nal

product.-

ex Chapter 22 Beverages, spirits and vinegar;

except for:



22.02 Waters, including mineral waters

and aerated waters, containing added

sugar or other sweetening matter oravoured, and other non-alcoholic

beverages, not including fruit or

vegetable juices of heading 20.09

Manufacture from materials of any heading


of sugar and of the materials of Chapter 4 useddoes not exceed 30% of the weight of the nal

product

ex Chapter 23 Residues and waste from the food

industries; prepared animal fodder,

except for:



23.02 and

ex 23.03

Bran, sharps and other residues

derived from the sifting, millingor other working of cereals or of

leguminous plants. Residues of

starch manufacture


except that of the product, in which the weightof materials of Chapter 10 used does not exceed

30 % of the weight of the nal product

23.09

Preparations of a kind used in animal

feeding


except that of the product, in which:

-all the materials of Chapter 2 and 3 used are

wholly produced, and

-the weight of materials of Chapter 10 and 11

and headings 23.02 and 23.03 used does not

exceed 30 % of the weight of the nal product

ex Chapter 24 Tobacco and manufactured tobacco

substitutes; except for:

Manufacture in which all the materials used

are wholly produced

24.01 Unmanufactured tobacco; tobacco

refuse

All unmanufactured tobacco and tobacco

refuse of Chapter 24 is wholly produced


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HSHeading



24.02 Cigars, cheroots, cigarillos and

cigarettes, of tobacco or of tobacco

substitutes


except that of the product in which all

unmanufactured tobacco and tobacco refuseof heading 24.01 used is wholly produced and

use of oriental tobacco and any other tobacco

not produced in the region does not exceed

30% of the weight of the nal product.

ex Chapter 25 Salt; sulphur; earths and stone;

plastering material, lime and cement;

except for:

Manufacture in which all the minerals of this

chapter used are wholly produced

ex 25.19 Crushed natural magnesium carbonate

(magnesite), in hermetically-sealed

containers, and magnesium oxide,

whether or not pure, other than fused

magnesia or dead-burned (sintered)

magnesia


except that of the product. However, natural

magnesium carbonate (magnesite) may be

used

Chapter 26 Ores, slag and ash Manufacture from materials of any heading,


ex Chapter 27 Mineral fuels, mineral oils and

products of their distillation;

Bituminous substances; Mineral

waxes, except for:



ex 27.07 Oils in which the weight of the

aromatic constituents exceeds that ofthe non-aromatic constituents, being

oils similar to mineral oils obtained

by distillation of high temperature

coal tar, of which more than 65 %

by volume distils at a temperature of

up to 250C (including mixtures of

petroleum spirit and benzole), for use

as power or heating fuels

Operations of rening and/or one or more

specic process(es)

Or


except that of the product. However, materials

of the same heading as the product may be

used, provided that their total value does

not exceed 50% of the ex-works price of the

product.


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HSHeading



27.10 Petroleum oils and oils obtained from

bituminous materials, other than

crude; preparations not elsewherespecied or included, containing by

weight 70 % or more of petroleum oils

or of oils obtained from bituminous

materials, these oils being the basic

constituents of the preparations


specic process(es)

Or






product

27.11 Petroleum gases and other gaseous

hydrocarbons


specic process(es)

Or






product

27.12 Petroleum jelly; parafn wax,

microcrystalline petroleum wax,

slack wax, ozokerite, lignite wax, peat

wax, other mineral waxes and similar

products obtained by synthesis or

by other processes, whether or not

coloured


specic process(es)

Or



of the same heading as the product may be used,

provided that their total value does not exceed


27.13 Petroleum coke, petroleum bitumen

and other residues of petroleum oils

or of oils obtained from bituminous

materials


specic process(es)

Or






product


29/97

28

HSHeading



ex Chapter 28 Inorganic chemicals: organic or

inorganic compounds of precious

metals, of rare- earth metals, ofradioactive elements or of isotopes;

except for



of the same heading as the product may beused, provided that their total value does


product

ex 28.11 Sulphur trioxide Manufacture from sulphur dioxide

Or

Manufacture in which the value of all the

non-originating materials used does not exceed


ex 28.40 Sodium perborate Manufacture from disodium tetraborate

pentahydrate

Or




ex Chapter 29 Organic chemicals; except for: Manufacture from materials of any heading,except that of the product. However, materials




Or




ex 29.05 Metal alcoholates of alcohols of this

heading and of ethanol


including other materials of heading 29.05.

However, metal alcoholates of this heading

may be used, provided that their total value

does not exceed 20% of the ex-works price of

the product

Or





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29

HSHeading



2905.43,

2905.44 and

2905.45

Mannitol;D-glucitol (sorbitol);

Glycerol

Manufacture from materials of any sub-

heading, except that of the product. However,

materials of the same sub-heading as theproduct may be used, provided that their total

value does not exceed 20% of the ex-works

price of the product

Or




29.15 Saturated acyclic monocarboxylicacids and their anhydrides, halides,

peroxides and peroxyacids; their

halogenated, sulphonated, nitrated or

nitrosated derivatives

Manufacture from materials of any heading.However, the value of all the materials of

headings 29.15 and 29.16 used shall not exceed


Or




ex 29.32 - Internal ethers and their halogenated,sulphonated, nitrated or nitrosated

derivatives

- Cyclic acetals and internal

hemiacetals and their halogenated,

sulphonated, nitrated or nitrosated

derivatives

Manufacture from materials of any heading.However, the value of all the materials of

heading 29.09 used shall not exceed 20% of

the ex-works price of the product

Or



Or

Manufacture in which the value of all thenon-originating materials used does not exceed


29.33 Heterocyclic compounds with

nitrogen hetero-atom(s) only

Manufacture from materials of any heading.

However, the value of all the materials of

headings 29.32 and 29.33 used shall not exceed


Or





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HSHeading



29.34 Nucleic acids and their salts; other

heterocyclic compounds

Manufacture from materials of any heading.

However, the value of all the materials of

headings 29.32, 29.33 and 29.34 used shallnot exceed 20% of the ex-works price of the

product

Or




Chapter 30 Pharmaceutical products Manufacture from materials of any heading,except that of the product

Chapter 31 Fertilisers Manufacture from materials of any heading,





product

Or


non-originating materials used does not

exceed 70% of the ex-works price of the

product

Chapter 32 Tanning or dyeing extracts; tannins

and their derivatives; dyes, pigments

and other colouring matter; paints

and varnishes; putty and other

mastics; ink






product

Or





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HSHeading



Chapter 33 Essential oils and resinoids;

perfumery, cosmetic or toilet

preparations



of the same heading as the product may be used,provided that their total value does not exceed


Or




ex Chapter 34 Soap, organic surface-active agents,

washing preparations, lubricating

preparations, articial waxes,

prepared waxes, polishing or scouring

preparations, candles and similar

articles, modelling pastes, dental

waxes and dental preparations with

a basis of plaster; except for:






Or




34.04 Articial waxes and prepared waxes:

- With a basis of parafn, petroleum

waxes, waxes obtained from

bituminous minerals, slack wax or

scale wax

Manufacture from materials of any heading,except that of the product

Chapter 35 Albuminoidal substances; modied

starches; glues; enzymes


except that of the product, in which the value

of all the non-originating materials used does

not exceed 70 % of the ex-works price of the

product

Chapter 36 Explosives; pyrotechnic products;

matches; pyrophoric alloys; certain

combustible preparations






Or





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HSHeading



Chapter 37 Photographic or cinematographic

goods



of the same heading as the product may beused, provided that their total value does


product

Or




ex Chapter 38 Miscellaneous chemical products;

except for:






product

Or


non-originating materials used does not exceed70% of the ex-works price of the product

ex 38.03 Rened tall oil Rening of crude tall oil

Or




ex 38.05 Spirits of sulphate turpentine,

puried

Purication by distillation or rening of raw

spirits of sulphate turpentine

Or





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HSHeading



3806.30 Ester gums Manufacture from resin acids

Or




ex 38.07 Wood pitch (wood tar pitch) Distillation of wood tar

Or




3809. 10 Finishing agents, dye carriers to

accelerate the dyeing or xing of

dyestuffs and other products and

preparations (for example, dressings

and mordants), of a kind used in

the textile, paper, leather or like

industries, not elsewhere specied or

included; with a basis of amylaceoussubstances



70 % of the ex-works price of the product

38.23 Industrial monocarboxylic fatty

acids; acid oils from rening;

industrial fatty alcohols.


including other materials of heading 38.23

Or




3824.60 Sorbitol other than that of heading

29.05

Manufacture from materials of any sub-

heading, except that of the product and except

materials of sub-heading 2905.44. However,

materials of the same sub-heading as the

product may be used, provided that their total

value does not exceed 20% of the ex-works

price of the product

Or

Manufacture in which the value of all thenon-originating materials used does not exceed



35/97

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HSHeading



ex Chapter 39 Plastics and articles thereof; except

for:


except that of the product.

Or




ex 39.07 Copolymer, made from poly-

carbonate and acrylonitrile-

butadiene-styrene copolymer (ABS)






product1

Or




Polyester Manufacture from materials of any heading,


Or

Manufacture from polycarbonate of

tetrabromo-(bisphenol A)

Or




ex 39.20 - Ionomer sheet or lm Manufacture from a thermoplastic partial

salt which is a copolymer of ethylene and

metacrylic acid partly neutralised with metal

ions, mainly zinc and sodium

Or



70% of the ex-works price of the product__________________________1 In the case of the products composed of materials classied within both headings 39.01 to 39.06, on the one hand, and within headings 39.07 to 39.11, on the other hand, this restriction

only applies to that group of materials which predominates by weight in the product.


36/97

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HSHeading



ex 39.21 Foils of plastic, metallized Manufacture from highly-transparent

polyester-foils with a thickness of less than 23

micron2

Or




ex Chapter 40 Rubber and articles thereof; except

for:


except that of the product.

Or




40.12 Retreaded or used pneumatic tyres

of rubber; solid or cushion tyres,

interchangeable tyre treads and tyre

aps, of rubber:

Retreaded pneumatic, solid or

cushion tyres, of rubber

Retreading of used tyres

Other Manufacture from materials of any heading,

except those of headings 40.11 and 40.12

Or




ex Chapter 41 Raw hides and skins (other than

furskins) and leather; except for:



__________________________2 The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is

less than 2%.


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HSHeading



41.01 to

41.03

Raw hides and skins of bovine

(including buffalo) or equine animals

(fresh, or salted, dried, limed, pickledor otherwise preserved, but not

tanned, parchment dressed or further

prepared), whether or not dehaired

or split; raw skins of sheep or lambs

(fresh, or salted, dried, limed, pickled

or otherwise preserved, but not

tanned, parchment dressed or further

prepared), whether or not with wool

on or split, other than those excluded

by note 1(c) to Chapter 41; otherraw hides and skins (fresh, or salted,

dried, limed, pickled or otherwise

preserved, but not tanned, parchment

dressed or further prepared), whether

or not dehaired or split, other than

those excluded by note 1(b) or 1(c)

to Chapter 41

Manufacture in which all the materials of these

headings used are wholly produced

41.04 to41.06

Tanned or crust hides and skins,without wool or hair on, whether or

not split, but not further prepared

Re-tanning of tanned or pre-tanned hides andskins of sub-headings 4104 .11, 4104. 19,

4105. 10, 4106. 21, 4106. 31 or 4106. 91,

41.07,

41.12 and

41.13

Leather further prepared after tanning

or crusting



of sub-headings 4104 .41, 4104. 49, 4105. 30,

4106. 22, 4106. 32 and 4106. 92 may be used

only if a re-tanning operation of the tanned

or crust hides and skins in the dry state takesplace

Chapter 42 Articles of leather; saddlery and

harness; travel goods, handbags and

similar containers; articles of animal

gut (other than silk worm gut)



Or





38/97

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HSHeading



ex Chapter 43 Furskins and articial fur;

manufactures thereof; except for:



Or




43.01 Raw furskins (including heads, tails,

paws and other pieces or cuttings,

suitable for furriers use), other than

raw hides and skins of heading 41.01,

41.02 or 41.03



ex 43.02 Tanned or dressed furskins,

assembled:

Plates, crosses and similar forms Bleaching or dyeing, in addition to cutting and

assembly of non-assembled tanned or dressed

furskins

Other Manufacture from non-assembled, tanned or

dressed furskins

43.03 Articles of apparel, clothing

accessories and other articles of

furskin

Manufacture from non-assembled tanned or

dressed furskins of heading 43.02

ex Chapter 44 Wood and articles of wood; wood

charcoal; except for:

Manufacture in which all the materials of this

chapter used are wholly produced

ex 44.03 Wood roughly squared Manufacture from wood in the rough, whether

or not stripped of its bark or merely roughed

down


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HSHeading



ex 44.07 Wood sawn or chipped lengthwise,

sliced or peeled, of a thickness

exceeding 6 mm, planed, sanded ornger-jointed

Planing, sanding or nger-jointing

ex 44.08 Veneer sheets and sheets for plywood,

of a thickness not exceeding 6

mm, spliced, and other wood sawn

lengthwise, sliced or peeled of a

thickness not exceeding 6 mm,

planed, sanded or nger-jointed

Splicing, planing, sanding or nger-jointing

ex 44.10 to

ex 44.13

Beadings and mouldings, including

moulded skirting and other moulded

boards

Beading or moulding

ex 44.15 Packing cases, boxes, crates, drums

and similar packings, of wood

Manufacture from boards not cut to size

ex 44.18 Builders joinery and carpentry of

wood

Beadings and mouldings


except that of the product. However, cellularwood panels, shingles and shakes may be

used

Beading or moulding

ex 44.21 Match splints; wooden pegs or pins

for footwear

Manufacture from wood of any heading except

drawn wood of heading 44.09

Chapter 45 Cork and articles of cork Manufacture from materials of any heading,


Or





40/97

39

HSHeading



Chapter 46 Manufactures of straw, of esparto

or of other plaiting materials;

basketware and wickerwork



Or




Chapter 47 Pulp of wood or of other brous

cellulosic material; recovered (waste

and scrap) paper or paperboard.



Or




Chapter 48 Paper and paperboard; articles

of paper pulp, of paper or of

paperboard



Or




Chapter 49 Printed books, newspapers, pictures

and other products of the printing

industry; manuscripts, typescripts

and plans



Or




ex Chapter 50 Silk; except for: Manufacture from materials of any heading,



41/97

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HSHeading



ex 50.03 Silk waste (including cocoons

unsuitable for reeling, yarn waste and

garnetted stock), carded or combed

Carding or combing of silk waste

50.04 to

ex 50.06

Silk yarn and yarn spun from silk

waste

Spinning of natural bres or extrusion of

man-made bres accompanied by spinning or

twisting(3)

50.07 Woven fabrics of silk or of silk

waste

Weaving (4)

Or

Printing accompanied by at least two

preparatory or nishing operations (such

as scouring, bleaching, mercerising, heat

setting, raising, calendaring, shrink resistance

processing, permanent nishing, decatising,

impregnating, mending and burling) where

the value of the unprinted fabric used does

not exceed 47.5% of the ex-works price of the

product

ex Chapter 51 Wool, ne or coarse animal hair;

horsehair yarn and woven fabric;

except for:



51.06 to

51.10

Yarn of wool, of ne or coarse animal

hair or of horsehair

Spinning of natural bres or extrusion of man-

made bres accompanied by spinning(5)

__________________________3 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.4 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.5 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.


42/97

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HSHeading



51.11 to

51.13

Woven fabrics of wool, of ne or

coarse animal hair or of horsehair:

Weaving (6)

Or









product

ex Chapter 52 Cotton; except for: Manufacture from materials of any heading,


52.04 to

52.07

Yarn and thread of cotton Spinning of natural bres or extrusion of man-


52.08 to

52.12

Woven fabrics of cotton Weaving (8)

Or









product

ex Chapter 53 Other vegetable textile bres; paper

yarn and woven fabrics of paper

yarn; except for:



6 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.7 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.8 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.


43/97

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HSHeading



53.06 to

53.08

Yarn of other vegetable textile bres;

paper yarn



53.09 to

53.11

Woven fabrics of other vegetable

textile bres; woven fabrics of paper

yarn:

Weaving(10)

Or






impregnating, mending and burling) wherethe value of the unprinted fabric used does


product

54.01 to

54.06

Yarn, monolament and thread of

man-made laments

Extrusion of man-made bres accompanied by

spinning or spinning of natural bres(11)

54.07 and

54.08

Woven fabrics of man-made lament

yarn:

Weaving (12)

Or









product

55.01 to

55.07

Synthetic lament tow., Articial

lament tow, Synthetic staple bres,

Articial staple bres, waste of man-

made bres

Extrusion of man-made bres

9 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.10 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.11 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.

12 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.


44/97

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HSHeading



55.08 to

55.11

Yarn and sewing thread of man-made

staple bres, articial staple bres

and synthetic bres,


made bres accompanied by spinning

55.12 to

55.16

Woven fabrics of synthetic and

articial staple bres

Weaving

or

Printing accompanied by at least two preparatory

or nishing operations (such as scouring,

bleaching, mercerising, heat setting, raising,

calendaring, shrink resistance processing,

permanent nishing, decatising, impregnating,

mending and burling) where the value of the

unprinted fabric used does not exceed 47.5% of

the ex-works price of the product

ex Chapter 56 Wadding, felt and non-wovens;

special yarns; twine, cordage, ropes

and cables and articles thereof;

except for:

Extrusion of man-made bres accompanied by

spinning or spinning of natural bres

Or

Flocking accompanied by dyeing or printing

(13

)

56.02 Felt, whether or not impregnated,

coated, covered or laminated:

-Needleloom felt Extrusion of man-made bres accompanied by

fabric formation,

However:

- polypropylene lament of heading 54.02,

- polypropylene bres of heading 55.03

or 55.06, or- polypropylene lament tow of heading 55.01,

of which the denomination in all cases of a

single lament or bre is less than 9 decitex,

may be used, provided that their total value

does not exceed 40% of the ex-works price

of the product

Or

Fabric formation alone in the case of felt made

from natural bres (14

)

13 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.14 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.


45/97

44

HSHeading



-Other Extrusion of man-made bres accompanied by

fabric formation,

Or

Fabric formation alone in the case of other felt

made from natural bres(15)

56.03 Nonwovens, whether or not

impregnated, coated, covered or

laminated

Any non-woven process including needle

punching

56.04 Rubber thread and cord, textilecovered; textile yarn, and strip and

the like of heading 54.04 or 54.05,

impregnated, coated, covered or

sheathed with rubber or plastics:

-Rubber thread and cord, textile

covered

Manufacture from rubber thread or cord, not

textile covered

-Other Extrusion of man-made bres accompanied byspinning or spinning of natural bres (16)

56.05 Metallized yarn, whether or not

gimped, being textile yarn, or strip or

the like of heading 54.04 or 54.05,

combined with metal in the form of

thread, strip or powder or covered

with metal

Extrusion of man-made bres accompanied

by spinning or spinning of natural and/or man-

made staple bres (17)

56.06 Gimped yarn, and strip and the like

of heading 54.04 or 54.05 , gimped

(other than those of heading 56.05

and gimped horsehair yarn); chenille

yarn (including ock chenille yarn;

loop wale-yarn

Extrusion of man-made bres accompanied

by spinning or spinning of natural and/or man-

made staple bres

Or

Spinning accompanied with ocking

Or

Flocking accompanied by dyeing(18)

15 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.16 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.17 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.18 For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.


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45

HSHeading



Chapter 57 Carpets and other textile oor

coverings:

Spinning of natural and/or man-made staple

bres or extrusion of man-made lament yarn,

in each case accompanied by weavingOr

Documents

EAC RULES OF ORIGIN 2015.pdf